Ibnu Abni Lahaya, Accounting Departement, Economics and Business Faculty, Mulawarman University, Indonesia

Arif Widyatama, Accounting Departement, Institut of Economy Panca Bhakti Palu, Indonesia

Maria Yanida, STIE YBPK Palangka Raya, Indonesia

Anantawikrama Tungga Atmadja, (Scopus ID: 57201605689), Accounting Department, Universitas Pendidikan Ganesha, Indonesia

Desi Sukmawati, Universitas UBHARA JAYA

Made Gautama Jayadiningrat, Universitas Pendidikan Ganesha, Indonesia